LEGIBILITY PATTERN AT A CITY CENTRE OF KUALA TERENGGANU, MALAYSIA
INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES
Authors: Sazali, Ahmad Syamil; Hassan, Ahmad Sanusi; Arab, Yasser; Witchayangkoon, Boonsap
Abstract
This paper seeks to determine five elements of the urban design that can be analysed in Kuala Terengganu City Centre to form a clear mental map of the urban environment and planning strategies by the government of Terengganu. A comprehensive urban trail conducted focusing on the city centre to study the urbanism elements and planning strategies by the government of Kuala Terengganu. Urban planning and community building ideas towards a better city have been taking into considerations by the authority of Kuala Terengganu in presenting the ideas of Coastal Heritage City. The strategic and pragmatic urban design approaches by the government of Terengganu by indicating the specific zoning within the city centre itself have indirectly strengthened the city development identity. The outcomes of this study prove that urban design elements play an essential role in creating a specific mental mapping in persona picturesque about Kuala Terengganu City Centre. Disciplinary: Sustainable Architecture and Town Planning, Urban and Regional Science. (c) 2020 INT TRANS J ENG MANAG SCI TECH.
IDENTIFICATION OF TAX RISKS FOR RUSSIAN AGRICULTURAL FIRMS
INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES
Authors: Sungatullina, R. N.; Klinova, E. A.; Yudintseva, L. A.
Abstract
This article describes the process of identifying tax risks as an element of economic security for agricultural organizations. We considered special aspects of tax control aimed at identifying tax risks through procedures that help prevent misstatements in tax calculations that become a threat to the economic security of agricultural organizations. This work also described theoretical approaches to the concept of "tax risk"; defined areas of tax risks identified for calculating the unified agricultural tax (UAT); considered risk groups in the case of applying this tax; analyzed risks of the accounting process by classifying the assertions for tax accounting purposes. This study's result, a model was developed for choosing an optimal tax scheme by corporate management to ensure the economic security of agricultural companies. This model reveals analysis procedures for possible taxation systems based on the variant assessment of tax risks arising from the risks of misstatement in regards to the facts of accounting events (AE) that form the tax base. This article developed an algorithm for assessing the consequences of tax risks due to errors found at the level of accounting events that reflect the tax base for unified agricultural tax; matrix of tax risks of misstatement when calculating the tax base of unified agricultural tax caused by fraud. Disciplinary: Agricultural Economics, Finance, Accounting, & Taxation. (c) 2020 INT TRANS J ENG MANAG SCI TECH.